dande

Very many thanks for the helpful link.

My total annual pension income will be just short of £20,000 and my wife’s pension only approximately £10,000 per year. As my wife will not be taxed on this, can £2,500 of my pension be offset against hers thus reducing the tax deducted from mine? On reading about the Marriage Allowance, I would like to know if a similar option can apply to pensioners? Many thanks.